CRITICAL JOURNAL REVIEW

ENGLISH ECONOMY

Supporting lecturer :
Dr. Mica Siar Meiriza, SS, M.Si

ARRANGED BY:

PUTRI AULINA
(7191240004)

DEPARTMENT OF ECONOMIC SCIENCE

FACULTY OF ECONOMICS
MEDAN STATE UNIVERSITY
IN 2020

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 FOREWORD

Thank God we pray to God Almighty for His blessings and gifts, the writing of this
paper can be resolved. The Critical Journal of this review
that is about "ACCOUNTING"
I compiled the Critical Journal Review (CJR) as a task for the Core Physics course
and made the addition of insight and understanding of the material. I hope, hopefully after the
completion of the writing of the Crtical Journal Review, I will understand more about how
the writing of the Crtical Journal Review is good and correct.
I realize that in the preparation of the CJR it is still very far from perfection,
therefore I really hope for criticism and suggestions and guidance from the lecturers for the
sake of improvement in the future, I hope this CJR paper will benefit all.

Medan, Mei 2020

Composers

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 TABLE OF CONTENTS

FORWARD...........................................................................................................1

TABLE OF CONTENTS......................................................................................2

CHAPTER I : PRELIMINARY...........................................................................3
A. Rationalization of the Importance of Critical Journal Review (CJR).........3
B. The Purpose of Writing a Critical Journal Review (CJR)..........................3
C. Benefits of Critical Journal Review (CJR).................................................3
D. Journal Identity reviewed...........................................................................4

CHAPTER II : SUMMARY OF THE CONTENT...............................................5

A. SUMMARY OF THE CONTENT.............................................................5

CHAPTER III : DISCUSSION............................................................................9

A. Weaknesses and Strengths of Journals.......................................................9

CHAPTER IV : CONCLUSION.........................................................................10
A. Conclusion.................................................................................................10
B. Recommendation.......................................................................................10

REFERENCES...................................................................................................11

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 CHAPTER I
PRELIMINARY

A. Rationalization of the Importance of Critical Journal Review (CJR)

Critical Journal Review (CJR) is very important for education circles, especially for
students and college students because by criticizing a journal then students or critics can
compare two journals with the same theme, can see which journals need to be improved and
which journals are good to be used based on the research that has been done by the author of
the journal, after being able to criticize the journal, it is expected that students can make a
journal because they already know the criteria for good and correct journals to use and
already understand how to write or any steps needed in writing the journal.

B. The Purpose of Writing a Critical Journal Review (CJR)

Critical journal This review was made aiming to learn through the fulfillment of the
assignments of Education Professional Courses in the Department of Physics of the State
University of Medan to make a Critical Journal Review (CJR) so that it can add knowledge to
see or compare two or several good and correct journals. After being able to compare it will
be able to make a journal because it can already compare which journals are good and which
journals still need to be repaired and also because they have understood the steps of making a
journal.

C. Benefits of Critical Journal Review (CJR)

Benefits of writing a Critical Journal Review (CJR), namely :

1. Can compare two or more journals reviewed.
2. So that we can know the correct CJR writing techniques.
3. And can write how a good and correct journal.
4. Add to our knowledge about the contents of research journals.

D. Journal Identity reviewed

JOURNAL I
Article Title : A Mixed-Method Study of the Effect of the Demonstration
Method on Students’ Achievement in Financial Accounting

Journal name : International Journal of Instruction

Issue published : October 2018

Article author : Umar Inuwa Dr., Zarifah Abdullah,Haslinda Hassan

Vol : 11, No.4

ISSN : 1694-609X

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JOURNAL II
Article Title : Student engagement activities to enhance professional
advancement in accounting and business careers

Journal name : Journal of Instructional Pedagogies

Issue published : -

Article author : Maria L. Bullen, Ph.D,Gregory S. Kordecki, CPA, Elizabeth D.

Capener, CPA.

Vol : 20

ISSN :-

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 CHAPTER II
SUMMARY OF THE CONTENT

A. SUMMARY OF THE CONTENT

JOURNAL I

Financial accounting is one of the vocational subjects taught at senior secondary

schools in Nigeria, aiming at equipping students with professional knowledge and skills.
According to the West African Examination Council (2004), financial accounting is the most
popular vocational subject offered in senior secondary schools in Nigeria. The objectives of
teaching financial accounting in senior secondary schools are to enable the students to
appreciate basic accounting practices, principles, and their applications in modern business
activities, and to prepare students to further study in accounting and related courses at the
higher institutions (National Examination Council, 2004). The financial accounting subject is
very imperative to the Nigerian economy as it provides the basis for preparing future
entrepreneurs, accountants, managers, and financial controllers (Francis, 2014).
Despite contribution of the subject financial accounting to the Nigerian economy,
the achievement of secondary school students in this subject is far from impressive,
especially in their national examination (Adeleke, Binuomote, & Adeyinka, 2013;
Mohammed, 2011). However, Ezeagba (2014) and Mohammed (2011) observed that the
major factor contributing to students’ failure in financial accounting is the predominant use of
conventional teaching approach where teacher dominates the class and does not encourage
students to participate in the learning process. Equally, there are arguments in the existing
literature (see, for example, Abimbola & Abidoye, 2013; Dantani, 2012; Ekeyi, 2013) that
conventional method is less effective in improving the achievement of students. This is due to
the fact that the students are not fully involved in the learning process. Moreover, it is
asserted by Akintelure in 1998 that the subject financial accounting is not learnt by
memorization of accounting rules and principles, rather it requires the full participation of
students in the learning process. The use of predominant teaching method (i.e., conventional
approach), which involves telling, reading, and memorizing of concepts, has failed to address
the issue of low students’ achievement in secondary school (Kohle, 2002).
Hence, there is need for appropriate instructional method for teaching financial
accounting in order to address the massive and consistent failure of secondary schools
students in the subject.
The study focused on the effect of demonstration method on students’ achievement
in financial accounting in Gombe state, Nigeria. A sequential explanatory mixed-method
design was adopted in the study while achievement test (i.e., FAAT) was used as the
instrument. 120 students participated in the study, they were selected from 6 schools in
Gombe state. The interview was conducted with 4 students.
The findings suggested that the demonstration instructional approach was effective
for enhancing the financial accounting achievement of secondary school students compared
to the conventional teaching approach.
This is because in demonstration approach class, the teachers present the lesson
step-by-step in a way that the students would see and hear the teacher’s explanation. This
enabled the students to actively participate throughout the lesson period because they were

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encouraged to ask questions at each step of the lesson, and at the end of the lesson the
students were asked to practice some exercises similar to what the teacher has done during
the lesson.
On the other hand, in conventional approach class, students put all their focus on the
teacher. Therefore, it is suggested that the secondary school’s teachers of financial accounting
should be encourage by government to adopt the demonstration method as an approach for
teaching secondary schools students the subject financial accounting to enhance their
students’ achievement in the subject.
However, only level two secondary students of financial accounting are considered
in the present study. Hence, the generalization of the result of this study is limited to only
level two financial accounting students of secondary school. This study recommended that a
similar study should be conducted in future to consider other levels of financial accounting in
secondary schools. Also, future studies should consider the knowledge retention of students
in financial accounting when taught using demonstration instructional approach.

JOURNAL II

DEVELOPMENTS IN ACCOUNTING EDUCATION

Some Prior Studies

According to Flewellen (1959) and other accounting pundits of the 1950s,

accounting education constructs bridges to practice through providing technical background
in the major, a strong general business background, and broad cultural training. This
approach has continued into the 2010s, and is consistent with accrediting body mandates.
In a survey of U.S. business schools, Schlee (2000) found that mentoring programs
by business executives and alumni mentors were heavily involved in engagement activities
involving advice, shadowing, work interviews, lunch or dinner, networking, and field trips.
Infusion into the work environment can have positive effects.
Kordecki, Haberland, and Hallock (2002) argue for full, comprehensive student
service engagement with direct student mentoring in the educational process. Accordingly,
consideration of additional activities such as resume assistance, mock interviews,
professional conferences, training programs, and internships drive toward enhanced teaching
and learning. Campbell (2000) finds that “flexible learning,” ranging from continuing
professional education to informal course audits, can be a way that differs from traditional
course classroom credit, and even altering course content context, assessment, and advancing
technology for communication over the entire class and capturing both full-time and part-
time students.
West (2002) illustrates how peer learning can occur outside of the classroom
though the use of student ambassadors. Funded by the Ohio Society of CPAs, non-
accounting majors received a taste of professionalism through a year-long program of peer-
to-peer networking and counseling by accounting majors and practitioners. When faculty
members are active, Umbach and Wawrzynski (2005) find students experiencing higher
engagement levels, including collaborative learning, student interaction, and overall value
enriched educational experiences.

Involvement by the Profession

The 2012 Pathways Commission on Accounting Higher Education study was

sponsored by the two major accounting organizations; the American Accounting Association
(AAA) with an academic focus, and the American Institute of Certified Public Accountants

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(AICPA) with a practitioner focus. The Commision’s purpose was to “study the future
structure of higher education for the accounting profession and develop recommendations for
educational pathways to engage and retain the strongest possible community of students,
academics, practitioners, and other knowledgeable leaders in the practice and study of
accounting” (Behn,.Ezzell, Murphy, Rayburn, Stith, & Strawser, 2012, p. 595). Participants
included leaders from both accounting practice and accounting education with the
Commission seeking input from multiple stakeholders over eighteen months to
determine which factors enhance the opportunities and relevance of the accounting
educational experience. The final report, The Pathways Commission on Accounting Higher
Education: Charting a National Strategy for the Next Generation of Accountants, contained
seven recommendations, all with strong implications for student learning and long-run
success. The number one recommendation was “Build a learned profession for the future by
purposeful integration of accounting research, education, and practice for students,
accounting practitioners, and educators” (Behn, et al., p. 597).

BEST PRACTICES

Efforts are underway in Ph.D. programs to improve the quality of teaching

accounting by the “soon-to-be-minted” doctorate holders (Holder-Webb & Trompeter,
2016; Smith & Emerson, 2017). In addition, professionally oriented faculty can contribute to
students’ career learning (Daylor & Saint Amant, 2017; Hinson, 2017; Wright, 2018).
Curriculum supplements, such as practitioner involvements are important in the development
of skills including communication, networking and leadership. These are the “soft skills”
needed in addition to core traditional technical and scientific aspects.
They are the involvements which bridge the gap between academia and practice,
and prepare students for both their job searches and professional advancement after starting
their professional careers. Professors of all backgrounds help students by making
opportunities available for practitioner/student interaction to learn about the profession in the
classroom setting—and by encouraging opportunities for this interaction and learning outside
the classroom. The track to full-time jobs can become a process of two-way vetting. Professor
involvements become an enhancement for the faculty as well, as they should welcome
learning experiences in their service portfolios. These activities are consistent with the
Pathways Commission recommendations.

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 CHAPTER III
DISCUSSION

A. Weaknesses and Strengths of Journals

JOURNAL I
- Weaknesses Journal
a. The discussion is not interisting.
b. Writing is not neat.
- Strenghts
a. Good research results.
b. Selectin of good titles.
c. Easy to understand and understand.

JOURNAL II
- Weaknesses Journal
a. No published city is included and ISSN.
- Strenghts
a. The cover is very attractive.
b. Neat writing.
c. Easy to understand.

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 CHAPTER IV
CONCLUSION

A. Conclusion
From the discussion of weaknesses and advantages that have been explained or explained
above, each journal, namely the main journal, journal 1, journal 2 has its own weaknesses and
strengths both in terms of writing, grammar and also the depth of the material. Then it can be
concluded that the two journals are good and can be used as a reference for readers, but still
need improvement. It can be concluded that the journal is appropriate or good for the reader
to use as a reference for other studies.

 
B. Recommendation
For the future or further weaknesses or shortcomings of each journal, it needs to be improved
so that it is better used or used by readers as references in research or for other uses.

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 REFERENCES
Behn B. K. (Chair), Ezzell, W F., Murphy, L. A., Rayburn, J. D., Stith, M.T. &
Strawser, J. R. (2012).The Pathways Commission on Accounting Higher Education: Charting
a National Strategy for the Next Generation of Accountants. Issues in Accounting Education,
27 (3), 595-600.
Bloom, R. (2013, August). Perspectives on the Pathways Commission Report.The
CPA Journal, 83(8), 10-14.
Bullen, M. L., Capener, E.D. & Kordecki, G.S. (2015). The accounting internship:
Toward meaningful experiences for students, employers, and educational institutions. Journal
of Theoretical Accounting Research, 11(1), 1-13.
Abimbola, I. O., & Abidoye, F. O. (2013). Effect of qualification and experience of
biology teachers on the status of ecology teaching in Kwara State. Journal of Education and
Practice, 4(24), 1-8.
Adekoya, Y. M., & Olatoye, R. A. (2011). Effect of demonstration, peer-tutoring,
and lecture teaching strategies on senior secondary school students’ achievement in an aspect
of agricultural science. The Pacific Journal of Science and Technology, 12(1), 320-332.

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